0000000000-20-005784.txt : 20200804 0000000000-20-005784.hdr.sgml : 20200804 20200629083359 ACCESSION NUMBER: 0000000000-20-005784 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20200629 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Ames Companies, Inc. CENTRAL INDEX KEY: 0001297756 STANDARD INDUSTRIAL CLASSIFICATION: LAWN & GARDEN TRACTORS & HOME LAWN & GARDEN EQUIPMENT [3524] IRS NUMBER: 222335400 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 465 RAILROAD AVENUE CITY: CAMP HILL STATE: PA ZIP: 17011 BUSINESS PHONE: 717-737-1500 MAIL ADDRESS: STREET 1: 465 RAILROAD AVENUE CITY: CAMP HILL STATE: PA ZIP: 17011 FORMER COMPANY: FORMER CONFORMED NAME: Ames True Temper, Inc. DATE OF NAME CHANGE: 20040720 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: CornellCookson, LLC CENTRAL INDEX KEY: 0001748533 IRS NUMBER: 000000000 STATE OF INCORPORATION: NY FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: C/O GRIFFON CORPORATION 712 FIFTH AVENUE STREET 2: 18TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10019 BUSINESS PHONE: 212-957-5000 MAIL ADDRESS: STREET 1: C/O GRIFFON CORPORATION 712 FIFTH AVENUE STREET 2: 18TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10019 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Cornell Real Estate Holdings, LLC CENTRAL INDEX KEY: 0001748501 IRS NUMBER: 000000000 STATE OF INCORPORATION: NY FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: C/O GRIFFIN CORPORATION 712 FIFTH AVENUE STREET 2: 18TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10019 BUSINESS PHONE: 212-957-5000 MAIL ADDRESS: STREET 1: C/O GRIFFIN CORPORATION 712 FIFTH AVENUE STREET 2: 18TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10019 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: ATT Southern LLC CENTRAL INDEX KEY: 0001549280 IRS NUMBER: 453367997 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 4400 COMMERCE CIRCLE CITY: ATLANTA STATE: GA ZIP: 30336 BUSINESS PHONE: (212) 957-5000 MAIL ADDRESS: STREET 1: C/O GRIFFON CORPORATION STREET 2: 712 FIFTH AVENUE, 18TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10019 FORMER COMPANY: FORMER CONFORMED NAME: ATT Southern, Inc. DATE OF NAME CHANGE: 20120504 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: ClosetMaid LLC CENTRAL INDEX KEY: 0001724150 IRS NUMBER: 591148072 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: C/O GRIFFON CORPORATION STREET 2: 712 FIFTH AVENUE, 18TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10019 BUSINESS PHONE: 2129575000 MAIL ADDRESS: STREET 1: C/O GRIFFON CORPORATION STREET 2: 712 FIFTH AVENUE, 18TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10019 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Clopay Corp. CENTRAL INDEX KEY: 0001459129 IRS NUMBER: 112808682 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: C/O GRIFFON CORPORATION STREET 2: 100 JERICHO QUADRANGLE CITY: JERICHO STATE: NY ZIP: 11753 BUSINESS PHONE: 516-938-5544 MAIL ADDRESS: STREET 1: C/O GRIFFON CORPORATION STREET 2: 100 JERICHO QUADRANGLE CITY: JERICHO STATE: NY ZIP: 11753 FORMER COMPANY: FORMER CONFORMED NAME: Clopay Building Products Company, Inc. DATE OF NAME CHANGE: 20090320 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Telephonics Corp CENTRAL INDEX KEY: 0001459130 IRS NUMBER: 520897556 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: C/O GRIFFON CORPORATION STREET 2: 100 JERICHO QUADRANGLE CITY: JERICHO STATE: NY ZIP: 11753 BUSINESS PHONE: 516-938-5544 MAIL ADDRESS: STREET 1: C/O GRIFFON CORPORATION STREET 2: 100 JERICHO QUADRANGLE CITY: JERICHO STATE: NY ZIP: 11753 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Clopay Ames Holding Corp. CENTRAL INDEX KEY: 0001605250 IRS NUMBER: 743261127 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 712 FIFTH AVENUE CITY: NEW YORK STATE: NY ZIP: 10019 BUSINESS PHONE: 2129575000 MAIL ADDRESS: STREET 1: 712 FIFTH AVENUE CITY: NEW YORK STATE: NY ZIP: 10019 FORMER COMPANY: FORMER CONFORMED NAME: Clopay Ames True Temper Holding Corp. DATE OF NAME CHANGE: 20140410 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: GRIFFON CORP CENTRAL INDEX KEY: 0000050725 STANDARD INDUSTRIAL CLASSIFICATION: METAL DOORS, SASH, FRAMES, MOLDING & TRIM [3442] IRS NUMBER: 111893410 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 712 FIFTH AVENUE CITY: NEW YORK STATE: NY ZIP: 10019 BUSINESS PHONE: 2129575000 MAIL ADDRESS: STREET 1: 712 FIFTH AVENUE CITY: NEW YORK STATE: NY ZIP: 10019 FORMER COMPANY: FORMER CONFORMED NAME: INSTRUMENT SYSTEMS CORP /DE/ DATE OF NAME CHANGE: 19920703 PUBLIC REFERENCE ACCESSION NUMBER: 0000930413-20-001640 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]4>7!E+UA/8FIE8W0O0V]L;W)3 M<&%C92]$979I8V5',Z%$;3 BU,"VEA6J % M6J %6J %6J %6J %6O ]*WOEK(,D*\X#9H:[]P]6<&19EAU+^GP>RR(B(B(B M(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B+_-A\?'^_O[V]O;Z^OKR\' MGI^?GP[$AY="%(AB43AV^=.M%A$1$1$1$9$?2,H4S\_/CX^/]_?WOP[<'=E- MR6+L]?OW[ZCAZ>GI]?5504-$1$1$1$1$+N;M[>WIZ>GAX6&_WS<"Q:]?O^[O M[^.KQW.(\K]__VZJBLJ1,EY>7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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Kaplan Senior Vice President, General Counsel, and Secretary Griffon Corporation 725 Fifth Avenue, 18th Floor New York, NY 10019 Re: Griffon Corporation Registration Statement on Form S-4 Filed June 23, 2020 File No. 333-239373 Dear Mr. Kaplan: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action, or absence of action by the staff. Please contact Edward M. Kelly, Senior Counsel, at (202) 551-3728 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Martin Nussbaum, Esq.